§ Mr. SpeakerI will now give the ruling in reply to the point put to me by the right hon. Member for Down, South (Mr. Powell) yesterday.
As explained on page 772 of "Erskine May", a Finance Bill is regarded as exceeding its proper scope if it imposes a tax, payment of which is not to be demanded until after the close of the current financial year. However, by a practice first adopted in 1931, the House has from time to time passed an enabling motion, such as the motion now on the Order Paper entitled "Procedure (Future Taxation)", to provide for the inclusion of such provisions in a Finance Bill. Such a motion clearly requires to be included among those upon which the Bill is to be brought in, since its purpose is to authorise certain of the provisions of that Bill. The motion is therefore covered by the provisions of Standing Order No. 94(2) and the Question upon it must be put forthwith.